Search - consideration

Among these requirements, ss. 231(1) of the ETA requires a supply to have been made and "that it is established that the consideration and tax" for that particular supply "have become in whole or in part a bad debt. ... In our view, this would not constitute a bad debt as the consideration and tax were paid by the recipients. ...

The consideration for that supply would be the value of the option i.e. the difference between the value of the vehicle and the cost of the buy out option. ... The consideration for this supply would be the buy-out amount. ($XXXXX[)] We have requested that the XXXXX ruling be revoked. ...

Therefore, if the value of discounts received by a member is in excess of 30% of the value of the membership fee, the discounts will be significant in relation to the consideration for the membership. ... Therefore, if the value of discounts received by a member is 30% or greater than the membership fee, the discounts will be significant in relation to the consideration for the membership. ...

Paragraph 187(c) of the ETA essentially deems the amount bet to equal the consideration for the supply of the service plus the GST and any taxes imposed under an Act of the legislature of any province. Subsection 165(1) of the ETA requires every recipient of a taxable supply made in Canada to pay tax at the rate of 7% on the value of consideration for the supply. ...

Pursuant to the definition of "recipient" under subsection 123(1) of the ETA, where consideration for a supply is payable under an agreement, the "recipient" is the person who is liable under that agreement to pay the consideration. ...

With respect to a taxable benefit that is or would, if the individual were an employee of the registrant and no reimbursements were paid, be required under paragraph 6(1)(k) or (l) of the ITA to be included in the individual's income, clause 173(1)(d)(vi)(A) of the ETA provides that for purposes of determining the net tax of the registrant, the tax calculated on the total consideration for an automobile operating expense benefit is deemed to be equal to the prescribed percentage of the total consideration. ...

. […], [ACo] issued a number of invoices in its own name for consideration and tax in respect of certain supplies made to third parties. [ACo] collected the consideration and tax from the customers and forwarded the consideration to the Partnership and accounted for tax on supplies made to third parties in its own returns, remitting those amounts on its own BN account […] to the Canada Revenue Agency (CRA). 13. ... Subsection 177(1.11) only applies where the person charges and collects the consideration and tax collectible in respect of supplies made by the supplier as an agent for the supplier. ...

The person is deemed not to have supplied a service to the contractor, and the service is deemed not to be consideration for a supply of the host gift by the contractor. ... Where the host gift is an exclusive product, the direct seller charges and accounts for the GST/HST on the supply of the exclusive product to contractors on the suggested retail price of the product, even if the direct seller supplies the host gift to the contractor for no consideration. ... The amount of the deduction is equal to the difference between the HST calculated on: • the Price of the exclusive product at the time the Company supplied the exclusive product to the Contractor, (i.e., 13% of $300 = $39 HST); and • the consideration paid by the Contractor (i.e., 13% of $0 = $0). ...

XXXXX advised XXXXX that effective July 1, 1993 payments made by XXXXX in respect of these services are not consideration for a supply. ... OPINIONS REQUESTED 1) Are the payments made by XXXXX to XXXXX consideration for a supply under the Excise Tax Act (the Act)? ... OPINIONS GIVEN 1) It is our opinion that the payments made by XXXXX to XXXXX are consideration for the supply of services. ...

XXXXX advised XXXXX that effective July 1, 1993 payments made by XXXXX in respect of these services are not consideration for a supply. ... Opinions Requested 1) Are the payments made by XXXXX to XXXXX consideration for a supply under the Excise Tax Act (the Act)? ... Opinions Given 1) It is our opinion that the payments made by XXXXX are consideration for the supply of services. ...